Two changes affecting the treatment of aggregate extracted in the course of construction came into effect on 1 April 2023. Firstly, the exemption for aggregate, which is returned, unmixed, to the site from which it was won will be limited to certain circumstances. Secondly, a new exemption has been introduced for aggregate arising unavoidably as a by-product of construction.

Aggregates Levy was introduced in the UK on 1 April 2002. The Aggregates Levy is a tax on the commercial exploitation in the UK of rock, sand and gravel that is dug from the ground or dredged from the sea in UK waters together with whatever substances are incorporated in the rock, gravel or sand or naturally occur mixed with it. The levy has been charged at a flat rate of £2 per tonne since April 2009 and will remain at the same rate from 1 April 2023. There are a number of exemptions and exclusions.

The Aggregates Levy is relevant to quarry operators and other extractors of rock, sand and gravel, including operators of dredgers, importers of aggregate and others who commercially exploit aggregate as well as other businesses involved in the construction industry and users of minerals for agricultural and industrial purposes.


Source: New feed